Personal Income Tax (Form PND 91)

All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.

Keywords: Mazars, Thailand, Payroll, Personal Income Tax, PND 91, LTF, RMF

22 November 2017

Our guide looks at the Personal Income Tax Return (PND 91):

  • General information and residence rules
  • Assessable income for the PND 91
  • Who must file the PND 91?
  • Personal income tax rates
  • Tax allowances and tax exemptions for 2017
  • Important dates, tax refunds, and tax payments
  • Penalties
  • Tips for tax allowances
    • Long-term Equity Fund (LTF)
    • Retirement Mutual Fund (RMF)
  • What is next?

For more information on payroll or other HR related matters please do not hesitate to contact the Mazars Payroll Outsourcing team

Document

Personal Income Tax Return (PND 91) – A Closer Look

Personal Income Tax Return (PND 91) – A Closer Look